# Mich. Comp. Laws § 141.503b: Amending ordinance to increase tax; duration of increase; approval of amendment; applicability of section

> Michigan · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.503b

## Section

- **Citation:** Mich. Comp. Laws § 141.503b
- **Heading:** Amending ordinance to increase tax; duration of increase; approval of amendment; applicability of section
- **Jurisdiction:** Michigan
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MI Code / Chapter 141 / Act Act-284-of-1964 / Section 141.503b

## Text

Sec. 3b.

A city that levied the tax authorized by this act before the effective date of this section may amend the ordinance to increase the rate to an annual tax of not more than 1.4% on corporations and resident individuals and not more than 0.7% on nonresident individuals. The increase in the tax authorized by this section shall be levied for not longer than 13 years as provided in the ballot proposal submitted to the electors. An amendment to the city income tax ordinance under this section is not effective unless the amendment is approved before July 1, 1988 by a majority vote of the registered and qualified electors of that city voting on the proposition. This section applies only to a city that has a population of more than 50,000 and that, within 6 years before the approval of the amendment authorized by this section, annexes to the city an area containing more than 20 square miles.

History: Add. 1987, Act 223, Imd. Eff. Dec. 28, 1987

## Nearby sections

- [Mich. Comp. Laws § 141.501 City income tax act; short title.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.501.md)
- [Mich. Comp. Laws § 141.502 Income tax; prohibited to villages; uniform city income tax ordinance; prior ordinance.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.502.md)
- [Mich. Comp. Laws § 141.502a Imposition of excise tax; condition.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.502a.md)
- [Mich. Comp. Laws § 141.503 Excise tax on income; levy, assessment, and collection; rates; deposit of amount by city forming lighting authority into city's police department budget; adoption, rescission, or amendment of uniform city income tax ordinance; petitions for referendum election; submitting question to city electors; election procedures; effective date of ordinance; delay; applicability; end of tax year.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.503.md)
- [Mich. Comp. Laws § 141.503a Specific rates to be levied by city; establishment; limitations; increase in tax rate; approval; resolution; financial management consultant; duties; monitoring and reporting; termination of consultant services; recommendations of local emergency financial assistance loan board.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.503a.md)
- [Mich. Comp. Laws § 141.503b Amending ordinance to increase tax; duration of increase; approval of amendment; applicability of section.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.503b.md)
- [Mich. Comp. Laws § 141.503c Amendment to city income tax ordinance.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.503c.md)
- [Mich. Comp. Laws § 141.503d Violation of MCL 168.1 to 168.992 applicable to petitions; penalties.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.503d.md)
- [Mich. Comp. Laws § 141.504 Rules governing form and manner of appeal from final determination; time for appeal; hearing; evidence; notice of hearing; order; copy of order and opinion.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.504.md)
- [Mich. Comp. Laws § 141.505 Right of appeal from decision or order; establishment of city income tax trust fund; payment of recoveries as result of appeal; compliance with final order.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.505.md)
- [Mich. Comp. Laws § 141.505d Charge or collection of city income tax by department of treasury; limitation.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.505d.md)
- [Mich. Comp. Laws § 141.506 Uniform city income tax ordinance; application; voluntary registration to withhold.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.506.md)
- [Mich. Comp. Laws § 141.507 Uniform city income tax ordinance; form.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.507.md)
- [Mich. Comp. Laws § 141.508 Imposition of city income tax within renaissance zone; amendment of city income tax ordinance.](https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.508.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MI_C141_AAct-284-of-1964_S141.503b. Check the current official text before relying on it. Not legal advice.